The charges to Work in Process—Baking Department for a period aswell as information concerning production are as follows. TheBaking Department uses the average cost method, and all directmaterials are placed in process during production.
| Work in Process—Baking Department |
|---|
| Bal., 2,600 units, 40% completed | 8,918 | To Finished Goods, 18,700 units | ? |
| Direct materials, 19,000 units | 95,380 | | |
| Direct labor | 49,879 | | |
| Factory overhead | 25,695 | | |
| Bal., 2,900 units, 60% completed | ? | | |
If required, round cost per equivalent unit answer to twodecimal places.
a. Determine the number of whole units to beaccounted for and to be assigned costs.
units
b. Determine the number of equivalent units ofproduction.
units
c. Determine the cost per equivalentunit.
$ per equivalent unit
d. Determine the cost of the units transferredto Finished Goods.
$
e. Determine the cost of units in ending Workin Process.
$
